...Checkpoint: Recognizing Differences Student Name XACC/291 11/14/2012 Instructor Name Checkpoint: Recognizing Differences Valuation is the process of determining what an asset or liability is actually worth. This is done using either the absolute value model, option pricing model, or relative value model. The reason an asset or liability would be evaluated for valuation include financial reporting, investment analysis, and mergers. Depreciation helps to indicate how much of an asset’s value has been used up, as well as the allocation of the cost of the asset to the specific periods in which the asset was used. The IRS website tells us that “depreciation is an income tax deduction that allows a taxpayer to recover the cost or other basis of certain property. It is an annual allowance for the wear and tear, deterioration, or obsolescence of the property. Most types of tangible property (except, land), such as buildings, machinery, vehicles, furniture, and equipment are depreciable. Likewise, certain intangible property, such as patents, copyrights, and computer software is depreciable” (2013, A Brief Overview of Depreciation, para. 1). Amortization is the spreading of an intangible asset’s cost over the life of the asset. This is different from depreciation as that is prorating the asset’s cost over the asset’s useful life. Amortization costs are reported on the income statement as an expense over the...
Words: 377 - Pages: 2
...Recognizing differences Checkpoint Despite its differences, depreciation, depletion and amortization are used as a basis to allocate the historical cost of an asset over its useful life in order to conform with the idea that the earnings of the company is matched accordingly with relative expenses including the wear and tear of the assets used in production, construction, and other purposes. When is it appropriate for businesses to calculate depreciation using two different methods and why?? Valuation is the process of estimating the market value of a financial asset or liability. Valuation refers to the asset being recorded and disclosed at the current market value regardless of whether the price is above or below cost. Depreciation is the calculation of the cost of an asset over what the business determines its useful life in a rational and systematic manner. Straight line method, unites of activity method, and the declining methods are the three different methods to calculating depreciation for tangible assets. Amortization is the systematic write-off of an intangible asset that has a useful life and it is classified as an operating expense in the income statement. It will reflect on the financial statement over time. Amortization of intangible assets is similar to depreciation of plant assets and the depletion of natural resources in that is a process of cost allocation. Depletion is the process of allocating the cost of a natural resource to the period when it is...
Words: 441 - Pages: 2
...|[pic] |Course Syllabus | | |XACC/291 | | |Principles of Accounting II | | |1/13/2014-3/16/2014 | Copyright © 2011 by University of Phoenix. All rights reserved. Course Description This course introduces accounting concepts in a business environment. Students learn to create and apply accounting documents in making better business decisions. Other topics include plant assets, liabilities, accounting for corporations, investments, statements of cash flows, financial statement analysis, time value of money, payroll accounting, and other significant liabilities. Policies Faculty and students/learners will be held responsible for understanding and adhering to all policies contained within the following two documents: University policies: You must be logged into the student website to view this document. Instructor policies: This document is posted in the Course Materials forum. University policies are subject to change. Be sure to read the policies at the beginning...
Words: 1813 - Pages: 8
...|[pic] |Course Syllabus | | |School of Business | | |XACC/291 Version 1 | | |Principles of Accounting II | Copyright © 2011 by University of Phoenix. All rights reserved. Course Description This course introduces accounting concepts in a business environment. Students learn to create and apply accounting documents in making better business decisions. Other topics include plant assets, liabilities, accounting for corporations, investments, statements of cash flows, financial statement analysis, time value of money, payroll accounting, and other significant liabilities. Policies Faculty and students/learners will be held responsible for understanding and adhering to all policies contained within the following two documents: University policies: You must be logged into the student website to view this document. Instructor policies: This document is posted in the Course Materials forum. University policies are subject to change. Be sure to read the policies at the beginning...
Words: 1761 - Pages: 8
...Recognizing differences Checkpoint Despite its differences, depreciation, depletion and amortization are used as a basis to allocate the historical cost of an asset over its useful life in order to conform with the idea that the earnings of the company is matched accordingly with relative expenses including the wear and tear of the assets used in production, construction, and other purposes. When is it appropriate for businesses to calculate depreciation using two different methods and why?? Valuation is the process of estimating the market value of a financial asset or liability. Valuation refers to the asset being recorded and disclosed at the current market value regardless of whether the price is above or below cost. Depreciation is the calculation of the cost of an asset over what the business determines its useful life in a rational and systematic manner. Straight line method, unites of activity method, and the declining methods are the three different methods to calculating depreciation for tangible assets. Amortization is the systematic write-off of an intangible asset that has a useful life and it is classified as an operating expense in the income statement. It will reflect on the financial statement over time. Amortization of intangible assets is similar to depreciation of plant assets and the depletion of natural resources in that is a process of cost allocation. Depletion is the process of allocating the cost of a natural resource to the period when it is consumed...
Words: 301 - Pages: 2
...Recognizing Differences Checkpoint Veronica Course: XACC 291 July 10, 2013 What are the different types of dividends corporations may issue? When should a corporation pay dividends? Do you prefer a stock a cash dividend or dividend? Why First I would like to start by explaining the four dividends and those are cash, stock, property and scrip. Cash dividends are often paid for per share of stock with in the company. A stock dividend is often offered to shareholders, which they don’t need to pay taxes until they are sold. Property dividends are offered to shareholders when companies are having financial difficulties. Scrip is almost the same except that they issue scrip instead of paying money to their shareholders. Personally if I ever had to choose between any of the four types of dividends it would be the stock it is one of the best options to choose from granted if the company happens to go belly-up so will you. However if the stocks should significantly rise and prosper so will you. This is the chance you take when you invest in any company. The one thing you should do before you invest in any company is research it. Making sure your money is in the right place is probably the smartest thing you can do. If the company is in financial ruin, you are more likely to go down with it. Assuming you did your homework right, you are going to run into some red flags that means there is something terribly wrong with the way the financial paper work is being handled...
Words: 292 - Pages: 2
...|[pic] |ETH/125 Syllabus | | |Axia College/College of Humanities | | |ETH/125 Version 6 | | |Cultural Diversity | Copyright © 2010, 2009, 2007 by University of Phoenix. All rights reserved. Course Description This course is designed to educate students about issues of race and ethnicity by presenting historical and modern perspectives on diversity in the United States, and by providing tools necessary to promote a respectful and inclusive society. Students will complete several activities that allow them to examine their own values in relation to the values of various other racial and ethnic communities. Policies Faculty and students/learners will be held responsible for understanding and adhering to all policies contained within the following two documents: • University policies: You must be logged into the student website to view this document. • Instructor policies: This document is posted in the Course Materials forum. University policies are subject to change. Be sure...
Words: 3070 - Pages: 13
...CheckPoint Amber Dean September 16,2011 SOC/120 Each group of groups we belong brought us one steps closure in recognizing what each of us can bring to the plate. Wheter it be running track or a law firm we recognize the growth in achieving each goal we set out for ourself. Growing up I loved playing basketball I joined the team in the 6th grade. I enjoyed to rule about the game but was not very good at it all. One day I had the courage to try out and made the cut sometime I look back and think I got picked because I was tall but that was not it the coach seen I had skills. Being apart of a team made me happy like another family that works and plays together. I knew if I keep up the good work it would have payed off. By my 9th grade year I made first string The best thing I say I learned was the leadership the game taught me. A formal organization that I belong to is my job which is my career point right now. I am a shift manager at pizza hut. At first going in I was a waitress then I moved up to a cashier, cook and then I told myself I want more. I was always open for growth but it was up to me how far I could go. I am now a shift manager which took alot of me the time to be committed to the job, the growth of learning different procedure, inventory, truck ordering, food safety knowledge, and more. My boss told me you know you are getting some where when you can do my work and do not need me anymore. I felt good to know I was doing a great job that alone put a smile...
Words: 358 - Pages: 2
...|[pic] |Syllabus | | |College of Criminal Justice SSecurity Security | | |CJS/220 Version 4 | | |The Court System | Copyright © 2011, 2009, 2007 by University of Phoenix. All rights reserved. Course Description This course is an introduction and overview of the legal system, the participants, the courtroom process, and post-conviction process of the court system. It demonstrates the connections among participants and how they relate to each other. Additionally, the course covers the history of the court system and the different types of court at the state and federal levels. Policies Faculty and students/learners will be held responsible for understanding and adhering to all policies contained within the following two documents: • University policies: You must be logged into the student website to view this document. • Instructor policies: This document is posted in the Course Materials forum. University policies are subject to change. Be sure to read the policies at the beginning of each class. Policies may be slightly different depending on the...
Words: 2497 - Pages: 10
...company’s success. As Project Managers strive to meet specific goals of a particular project, they need to be proficient in facilitating the entire process of meeting the needs and expectation of all stakeholders involved in or affected by the project activities. Projects fail for many reasons but they are typically management based. Not only do project managers need the right qualifications and commitment for the delivery of a successful project, but also poses great leadership skills. At each stage, this paper identifies several reasons why project managers succeed and fail at implementing projects successfully. Goals and Vision: Great project managers are leaders that are fervent and have confidence in making a difference. They visualize the future, generating an impression and distinctive image of what the organization need to complete a successful project. Through their charisma and subtle persuasion, PM’s are able to recruit others in their vision and get them excited about seeing the possibilities of a successful project; by motivating...
Words: 2489 - Pages: 10
...QUICK TEST PROFESSIONAL 11 Table of Contents 1 Session 1 INTRODUCTION TO QTP 9.5 3 1.1 Introduction 3 1.2 Add-ins in 9.5 3 1.3 Use of Addins 3 1.4 Add-in Manager 4 1.5 Benefits of Automated Testing: 4 1.6 The 7 phases of QTP 5 1.6.1 Preparing to record 5 1.6.2 Recording a session on your application 5 1.6.3 Enhancing your test 6 1.6.4 Debugging your test 6 1.6.5 Running your test 6 1.6.6 Analysing the test results 6 1.6.7 Reporting defects 6 1.7 QTP Main Window 7 2 Recording Modes and Run Modes 11 2.1 Major steps before scripting 11 2.2 Exercise 11 2.3 Recording Modes 12 2.3.1 Normal 12 2.3.2 Analog 12 2.3.3 Low Level 14 2.4 Run Modes / Execution Modes / Playback Modes 15 2.4.1 Run Mode 15 2.4.2 Maintenance Run Mode 15 2.4.3 Update Mode 16 3 Session 3 17 3.1 Introduction 17 3.2 Object Repository Types 17 3.2.1 Local Object Repository 17 3.2.2 Shared Object Repository 18 3.2.3 How to associate Shared Repository 19 3.3 Object Repository Window 19 3.4 Exporting Local Objects to an Object Repository 20 3.5 Managing Shared Object Repository Associations: 20 3.6 Object Repository Manager 21 3.6.1 Performing Merge Operations 22 4 Section 4: SYNCHRONISING YOUR TEST 25 4.1 Synchronisation Options 25 4.1.1 Modifying Timeout Values 25 4.1.2 Adding Exist and Wait Statements 25 4.1.3 Creating Synchronisation Points 25 4.2 Exercise 26 4.2.1 Using Wait statement...
Words: 7929 - Pages: 32
...TA 600-BNCOC/05-002 THE ARMY TRAINING SYSTEM (TATS) COURSEWARE BNCOC SOLUTION TO PRACTICAL EXERCISES BASIC NONCOMMSSIONED COURSE PHASE I PREPARED BY UNITED STATES ARMY SERGEANTS MAJOR ACADEMY FORT BLISS, TEXAS 79918-8002 FOR THE ARMYY SCHOOL SYSTEM (TASS) INSTITUTIONS FIELDING DATE: OCT 04 THIS PAGE INTENTIONALLY LEFT BLANK BNCOC SOLUTION TO PRACTICAL EXERCISES PFN T321 T342 L327 L326 L330 L335 L328 L333 L336 L324 L338 L340 T323 W326 W332 T341 W323 W325 W321 W322 Table of Contents The Risk Management Process Cultural Awareness Considerations Enforce the Equal Opportunity Program Communicate Effectively in a Given Situation The Army Writing Style Develop Subordinate Leaders in a Unit Counsel Subordinates The Noncommissioned Officer Evaluation Reporting System Motivate Subordinates to Accomplish Unit Mission Ethical Behavior Apply the Ethical Decision-Making Method at Small Unit Level Develop a Cohesive Team Training Management at the Squad Level Intelligence and Electronic Warfare (IEW) Operations Establishment of a Check Point Casualty Evacuation Troop Leading Procedures Squad Tactical Operations Graphics and Overlays Plans, Orders, and Annexes THIS PAGE INTENTIONALLY LEFT BLANK U.S. ARMY SERGEANTS MAJOR ACADEMY (BNCOC) OCT 04 BNCOC SOLUTION TO PRACTICAL EXERCISES BNCOC BNCOC Stand Alone Common Core THIS PAGE INTENTIONALLY LEFT BLANK T321 PRACTICAL EXERCISE SHEET T321 Title Lesson Number/Title Introduction OCT 04 THE...
Words: 15234 - Pages: 61
...SA MP LE HOW-TO BOOKS H OW-TO BOOKS You Can’t Do It All: Effective Delegation for Supervisors Jeanne Baer H OW-TO BOOKS H OW-TO 1 This preview version of our product is protected by copyright law. Copying or distribution of this file is prohibited. SA MP LE You Can’t Do It All: Effective Delegation for Supervisors By Jeanne Baer Coastal Training Technologies Corp. 500 Studio Drive Virginia Beach, VA 23452 You Can’t Do It All: Effective Delegation for Supervisors Jeanne Baer Copyright© 1999 by Coastal Training Technologies Corp. SA MP LE All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording, or otherwise, without the prior written permission of the publisher. This publication is designed to provide accurate and authoritative information in regard to the subject matter covered. It is sold with the understanding that neither the author nor the publisher is engaged in rendering legal, accounting, or other professional service. If legal advice or other expert assistance is required, the services of a competent professional should be sought. Credits: Coastal Training Technologies Corp.: Art Bauer Todd McDonald Editor in Chief: Karen Massetti Miller Designer: Scott Rhone Cover Design and Illustration: Kevin Zdenek Coastal Training Technologies Corp. 500 Studio Drive Virginia Beach...
Words: 26916 - Pages: 108
...attitudes that have been cultivated over many years. Additionally, these values and attitudes are still being shaped and refined with each new experience. Many of you have strong memories about recent events in your lives, such as promotion, schooling, a new baby, or a transfer. These events and ones yet to come, serve to shape your values and attitudes for the future. However, values and attitudes do not automatically change just because someone puts on an Army uniform. Some values and attitudes, when coupled with a lack of awareness, or insensitivity about others that are different from ourselves, can produce confrontations, anger, and even violence. It is imperative all soldiers and civilian employees recognize and manage their differences so they do not interfere with the Army's mission effectiveness or ability to fight and win on the battlefield. PART I. VALUES SHOW SLIDE #1 DEFINITIONS 0 Values 1 Value system | 1. Values. Values are attitudes about the worth or importance of people, concepts, or things. Values influence your behavior because you use them to decide between alternatives. Values, attitudes, behaviors and beliefs are...
Words: 4576 - Pages: 19
...Energy & Resources Accounting for Emission Rights Introduction Accounting for greenhouse gas emissions remains a challenge, and market participants continue to wait for clear guidance from accounting standards setters. Formative efforts on the part of those standards setters have proven unsuccessful. The International Financial Reporting Interpretations Committee (“IFRIC”) initially took on this task, and issued IFRIC 3, Emission Rights. Unfortunately, considerable pressure from both the business community and European politicians, who objected to the financial statement consequences of applying that interpretation, led to its withdrawal by the International Accounting Standards Board (“IASB”) within a year of its issuance. In the US, the Emerging Issues Task Force (“EITF”) also attempted to address the related accounting issues in EITF Issue 03-14, Participants’ Accounting for Emissions Allowances under a “Cap and Trade” Program. However, it was never finalized, and ultimately removed from the EITF’s agenda. More recently, organizations have been advised of informal views from both the Financial Accounting Standards Board (“FASB”) and the Securities and Exchange Commission (“SEC”) on the appropriate accounting for emissions allowances held, especially since EITF 03-14 was tabled. As a consequence, many companies remain confused about the appropriate accounting treatments under both International Financial Reporting Standards (“IFRS”) and generally accepted accounting principles...
Words: 4828 - Pages: 20
